While HSA trustees and custodians are free to now use some or all of the language from the draft forms in their own trust or custodial agreements, the forms are not intended to be used as stand-alone trust or custodial agreements until they are finalized after the end of the comment period, officials said. As is the case for most IRS forms, the public comment period will be open for 30 days.
Once finalized, the safe-harbor forms will not be
required; they are offered for those trustees and
custodians who want to use them, officials said.
The proposed Health Savings Custodial Account is http://www.irs.gov/pub/irs-dft/d5305c.pdf .
The proposed Health Savings Trust Account is http://www.irs.gov/pub/irs-dft/d5305b.pdf .
The government announcement is at http://www.treas.gov/press/releases/js1748.htm .